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2013 (2) TMI 64 - AT - CustomsRefund of 4% of Special additional duty denied - unjust enrichment - Held that:- The Chartered Accountant's certificate is specific to the Bill of Entry and also indicate that the Chartered Accountant is a statutory auditor of appellant. As against such a specific certificate, it is seen that Commissioner (Appeals) has analysed the balance sheet and come to a conclusion that an amount of ₹ 1,11,357/- has been debited in expenses accounts in the financial year 2007-2008. It is not very clear as to how first appellate authority has come to such a conclusion. Also as found that in CBEC circular No.18/2010-Cus, dt.08.07.2010 at Para 6 specifically directing field formation in respect of refund claim arising on S.A.D paid by the assessee as some field formations have also raised certain doubts whether the audited Balance Sheet and P/L A/C have to be examined in respect of the current financial year for scrutiny of unjust enrichment aspect. In this regard, the issue has been examined by the Board and it has been decided that the field formations shall accept a certificate from Chartered Accountant for the purpose of satisfying the condition that the burden of 4% CVD has not been passed on by the importer to any other person. Also the importer shall also make a self-declaration along with the refund claim to the effect that he has not passed on the incidence of 4% CVD to any other person. Hence, there is no need for insisting on production of audited Balance Sheet and Profit and Loss Account in these cases. Thus the appellant herein has satisfied all the conditions required for claiming refund of Special Additional Duty paid by him. See Gujarat Boron Derivatives Pvt. Ltd. (2012 (9) TMI 207 - CESTAT, AHMEDABAD) and STP Ltd (2010 (12) TMI 80 - CESTAT, MUMBAI)- in favour of the assessee.
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